Tax equity around the world: a discussion

被引：0

作者：

Brockmeyer, Anne ^{[1
,3
]}

Phillips, David ^{[2
]}

机构：

[1] World Bank, Inst Fiscal Studies, London, England

[2] Inst Fiscal Studies, London, England

[3] Inst Fiscal Studies, 7 Ridgmount St, London WC1E 7AE, England

来源：

FISCAL STUDIES | 2023年 / 44卷 / 03期

关键词：

personal income tax; corporate income tax; wealth tax; tax avoidance and evasion; automatic exchange of information; global minimum tax; high-net-worth individuals; inequality;

D O I：

10.1111/1475-5890.12342

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

页码：237 / 241

页数：5

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